(a) Goods.--The following personal property of the judgment debtor shall be exempt from attachment
or execution on a judgment:

(1) Wearing apparel.

(2) Bibles and school books.

(3) Sewing machines belonging to seamstresses or used and owned by private families, but
not including sewing machines kept for sale or hire.

(4) Uniforms and accoutrements as provided by 51 Pa.C.S. § 4103 (relating to exemption
of uniforms and equipment).

(b) Retirement funds and accounts.--

(1) Except as provided in paragraph (2), the following money or other property of the
judgment debtor shall be exempt from attachment or execution on a judgment:

(i) Certain amounts payable under the Public School Employees' Retirement Code as provided
by 24 Pa.C.S. § 8533 (relating to taxation, attachment and assignment of funds).

(ii) Certain amounts payable under the State Employees' Retirement Code as provided by
71 Pa.C.S. § 5953 (relating to taxation, attachment and assignment of funds).

(iii) The retirement allowance provided for in the act of May 24, 1893 (P.L.129, No.82).

(iv) Compensation or pension provided for in the act of May 20, 1915 (P.L.566, No.242).

(v) Compensation or pension provided for in the act of May 28, 1915 (P.L.596, No.259).

(vi) The retirement allowance, contributions and returned contributions under the act of
February 1, 1974 (P.L.34, No.15), known as the "Pennsylvania Municipal Retirement
Law."

(vii) Any pension or annuity, whether by way of a gratuity or otherwise, granted or paid
by any private corporation or employer to a retired employee under a plan or contract
which provides that the pension or annuity shall not be assignable.

(viii) Any retirement or annuity fund of any self-employed person (to the extent of payments
thereto made while solvent, but not exceeding the amount actually excluded or deducted
as retirement funding for Federal income tax purposes) and the appreciation thereon,
the income therefrom and the benefits or annuity payable thereunder.

(ix) Any retirement or annuity fund provided for under section 401(a), 403(a) and (b),
408, 408A, 409 or 530 of the Internal Revenue Code of 1986 (Public Law 99-514, 26
U.S.C. § 401(a), 403(a) and (b), 408, 408A, 409 or 530), the appreciation thereon,
the income therefrom, the benefits or annuity payable thereunder and transfers and
rollovers between such funds. This subparagraph shall not apply to:

(A) Amounts contributed by the debtor to the retirement or annuity fund within one year
before the debtor filed for bankruptcy. This shall not include amounts directly rolled
over from other funds which are exempt from attachment under this subparagraph.

(B) Amounts contributed by the debtor to the retirement or annuity fund in excess of $15,000
within a one-year period. This shall not include amounts directly rolled over from
other funds which are exempt from attachment under this subparagraph.

(C) Amounts deemed to be fraudulent conveyances.

(2) The exemptions provided by paragraph (1)(i) through (vi) shall be subject to any inconsistent
provision of the act of July 8, 1978 (P.L.752, No.140), known as the "Public Employee
Pension Forfeiture Act."

(c) Insurance proceeds.--The following property or other rights of the judgment debtor shall be exempt from
attachment or execution on a judgment:

(2) Claims and compensation payments under the act of June 2, 1915 (P.L.736, No.338),
known as "The Pennsylvania Workmen's Compensation Law," except as otherwise provided
in the act.

(3) Any policy or contract of insurance or annuity issued to a solvent insured who is
the beneficiary thereof, except any part thereof exceeding an income or return of
$100 per month.

(4) Any amount of proceeds retained by the insurer at maturity or otherwise under the
terms of an annuity or policy of life insurance if the policy or a supplemental agreement
provides that such proceeds and the income therefrom shall not be assignable.

(5) Any policy of group insurance or the proceeds thereof.

(6) The net amount payable under any annuity contract or policy of life insurance made
for the benefit of or assigned to the spouse, children or dependent relative of the
insured, whether or not the right to change the named beneficiary is reserved by or
permitted to the insured. The preceding sentence shall not be applicable to the extent
the judgment debtor is such spouse, child or other relative.

(7) The net amount payable under any accident or disability insurance.

(8) Certain amounts paid, provided or rendered by a fraternal benefit society as provided
by section 305 of the act of July 29, 1977 (P.L.105, No.38), known as the "Fraternal
Benefit Society Code."

(9) Certain amounts paid, provided or rendered under the provisions of section 106(f)
of the act of July 19, 1974 (P.L.489, No.176), known as the "Pennsylvania No-fault
Motor Vehicle Insurance Act."

(10) Certain amounts paid, provided or rendered under the provisions of section 703 of
the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L.2897, No.1), known as the "Unemployment
Compensation Law."

1980 Amendment. Act 142 reenacted and amended subsec. (b), retroactive to the effective date of the
act of July 8, 1978, P.L.752, No.140, known as the Public Employee Pension Forfeiture
Act, and added subsec. (c)(8). Section 210(d) of Act 142 provided that, notwithstanding
1 Pa.C.S. § 1957 (relating to ineffective provisions not revived by reenactment in
amendatory statutes), it is hereby declared to be the intent of (the amendment affecting
subsec. (b)) to restore such provisions to their status prior to the partial repeal
effected by section 5 of the Public Employee Pension Forfeiture Act except as otherwise
expressly provided by such provisions as reenacted and amended hereby.

References in Text. The act of July 19, 1974, P.L.489, No.176, known as the Pennsylvania No-fault Motor
Vehicle Insurance Act, referred to in subsec. (c)(9), was repealed by the act of February
12, 1984, P.L.26, No.11. The subject matter is now contained in Chapter 17 of Title
75 (Vehicles).

Section 305 of the act of July 29, 1977, P.L.105, No.38, known as the Fraternal Benefit
Society Code, referred to in subsec. (c)(8), was repealed by the act of Dec. 14, 1992,
P.L.835, No.134, known as the Fraternal Benefit Societies Code, which was repealed
by the act of July 10, 2002, P.L.749, No.110. The subject matter is now contained
in section 2433 of the act of May 17, 1921, P.L.682, No.284, known as The Insurance
Company Law of 1921.

Section 6531 of Title 40 (Insurance), referred to in subsec. (c)(1), was repealed
by the act of Dec. 14, 1992, P.L.835, No.134, known as the Fraternal Benefit Societies
Code, which was repealed by the act of July 10, 2002, P.L.749, No.110. The subject
matter is now contained in section 2433 of the act of May 17, 1921, P.L.682, No.284,
known as The Insurance Company Law of 1921.

The short title of the act of June 2, 1915, P.L.736, No.338, known as The Pennsylvania
Workmen's Compensation Law, referred to in subsec. (c)(2), was amended by the act
of July 2, 1993, P.L.190, No.44. The amended short title is now the Workers' Compensation
Act.